Summary: The Department of Pension and Pensioners’ Welfare (DoPPW), Ministry of Personnel, Public Grievances and Pensions, issued an Office Memorandum dated 27 October 2026 explaining the treatment of delayed contributions under the Unified Pension Scheme (UPS). The clarification refers to Rule 8(1) of the Central Civil Services (Implementation of Unified Pension Scheme under the National Pension System) Rules, 2025, which govern service-related matters of covered Central Government civil employees.
The memorandum identifies three circumstances involving delays attributable to factors other than the subscriber. The first concerns delayed commencement of monthly contributions because enrolment in UPS takes place beyond the time limits prescribed under Rule 4. The second covers delays in deducting monthly contributions from the subscriber’s salary or crediting those contributions to the individual corpus beyond the time limit specified under Rule 6. The third concerns delays in crediting Government monthly contributions to the subscriber’s individual corpus beyond the deadline prescribed under Rule 7.
Rule 8(1) provides that contributions for the delayed period may be credited to the subscriber’s individual corpus in a manner that restores the units which would have been credited had the delay not occurred. The computation of these units is based on the net asset value of the default investment pattern and the corresponding units on the last working day of the month in which the contributions are to be adjusted.
The memorandum requests all Ministries and Departments to communicate these provisions to personnel handling UPS and National Pension System matters, including officials in attached and subordinate offices, for strict implementation.
No. – 57/03/2022-P&PW(B)/8361
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Pension and Pensioners’ Welfare
Lok Nayak Bhavan, Khan Market,
New Delhi, Dated the 27th October, 2026
OFFICE MEMORANDUM
Subject: Delayed Deposit of contributions in Unified Pension Scheme – reg.
The undersigned is directed to say that Department of Pension and Pensioners’ Welfare has notified the Central Civil Services (Implementation of Unified Pension Scheme under the National Pension System) Rules, 2025 to govern the service-related matters of Central Government civil employees covered under the Unified Pension Scheme (UPS).
(2) Rule 8 (1) of these rule provides that in case of delay, due to factors not attributable to the subscriber, in,-
(a) commencement of monthly contributions on account of delay in enrollment of the subscriber in the Unified Pension Scheme beyond the time limits prescribed in rule 4; or
(b) deduction of monthly contribution from the salary of the subscriber or crediting to his individual corpus under Unified Pension Scheme beyond the time limit prescribed in rule 6; or
(c) crediting of the monthly contributions by the government to the individual corpus under the Unified Pension Scheme of the subscriber beyond the time limit prescribed in rule 7,
the amount of contribution may be credited to the individual corpus of the subscriber for the period of delay, in such a manner that the units which would have been credited in the absence of such delay are duly restored to the subscriber’s account. The computation of such units shall be valued on the net asset value of the default pattern and corresponding units on last working day of the month in which contribution(s) has to be adjusted.
(3) All Ministries/Departments are requested that the above provisions regarding Delayed Deposit of contributions in Unified Pension Scheme may be brought to the notice of the personnel dealing with the UPS/ NPS matters of employees in the Ministry/Department and attached/subordinate offices thereunder, for strict implementation.
(Samin Ansari)
Under Secretary to the Government of India
To
All Ministries/Departments/Organisations,
(As per standard list)
